Section 194-I · 194-IB · FY 2026-27

TDS on Rent Calculator

Find out how much TDS to deduct on rent paid in India — instantly, with the correct rate and deadlines.

  • FY 2026-27
  • FY 2025-26
  • FY 2024-25

Threshold: rent above ₹50,000/month.

Companies, firms & audited persons deduct under Section 194-I.

₹

No PAN → TDS deducted at 20% under Section 206AA.

  • 12 months
  • 6 months
  • 24 months
  • 36 months
  • Custom…

TDS on Rent Calculator — Free Online Tool for India

This TDS on Rent Calculator is a free, easy-to-use online tool that helps tenants, businesses, landlords and accountants in India work out exactly how much Tax Deducted at Source (TDS) must be deducted on rent payments. Whether you pay rent for a home, an office, a shop, or plant and machinery, the calculator applies the correct section of the Income Tax Act, the right rate, and the current threshold — and then shows you the deposit deadlines and forms you need to stay compliant.

Built specifically as a TDS on rent calculator for India, it reflects the rules for the current financial year, including the revised ₹50,000-per-month threshold and the reduced Section 194-IB rate. It is a free TDS on rent calculator with no sign-up — you do not need to create an account, share your email, or install anything. Just enter your rent and get an instant, accurate answer.

What is TDS on rent?

TDS on rent means that the person paying rent (the tenant) deducts a small percentage of tax before paying the landlord, and deposits that amount with the government against the landlord's PAN. The Income Tax Act covers rent under two main sections, and this calculator handles both:

In both cases, if the landlord does not provide a PAN, TDS must be deducted at 20% under Section 206AA. This calculator automatically switches to the 20% rate when you select "No PAN", so you never under-deduct by mistake.

TDS on rent rates and threshold (FY 2026-27)

TDS on rent applies only when the rent crosses a threshold. For both Section 194-I and Section 194-IB, TDS is required when the rent is more than ₹50,000 per month. If your monthly rent is ₹50,000 or less, no TDS needs to be deducted — and the calculator will clearly tell you so instead of showing a wrong figure. A quick summary of the rates this tool uses:

How to use this free TDS on rent calculator

  1. Choose the financial year.
  2. Select who is paying the rent — a business/company (194-I) or an individual/HUF (194-IB).
  3. Enter the monthly rent amount.
  4. Pick the property type and confirm whether the landlord's PAN is available.
  5. Set the lease duration to see the total TDS over the full tenancy.

The results update instantly — TDS rate, monthly TDS, net amount payable to the landlord, and total TDS over the lease — along with a full breakdown, the deposit and return deadlines, and the forms you need to file (Form 26Q / Form 26QC / Form 16A / Form 16C). You can copy, share, or print the result as a PDF.

Why use this calculator instead of doing it by hand?

Getting TDS on rent wrong is expensive. Deduct too little and you face interest under Section 201 — 1% per month for late deduction and 1.5% per month for late deposit — plus a late-filing fee of ₹200 per day under Section 234E. Deduct too much and you needlessly reduce the landlord's cash flow and create refund headaches. This TDS on rent calculator for India removes the guesswork: it picks the right section, applies the current rate and threshold, handles the no-PAN case, and even estimates the interest if you have already deposited late.

Free, private, and no sign-up

This is a genuinely free TDS on rent calculator. There is no sign-up, no login, and no paywall. All calculations run entirely in your browser, so your rent figures never leave your device and nothing is stored on a server. That makes it a safe, private TDS on rent calculator for India with no signup — ideal for a quick check before you deposit TDS, file a return, or finalise a rent agreement.

Who is this for?

Tenants and companies that need to deduct TDS before paying rent, landlords who want to know how much will be deducted and what they will receive, and accountants or CA students who need a fast, reliable reference. Because it covers Section 194-I, Section 194-IB and the Section 206AA no-PAN rule in one place, it suits both commercial leases and individual house rent.

Disclaimer: This tool is for informational purposes only and does not constitute tax advice. Tax rules can change and individual situations vary — please confirm with a qualified Chartered Accountant before deducting or depositing TDS.

Frequently asked questions

What is TDS and who should deduct it?

TDS (Tax Deducted at Source) is tax that the person making a payment deducts before paying, and deposits with the government against the recipient’s PAN. For rent, the tenant deducts it. Under Section 194-I it is deducted by businesses, companies and persons under tax audit; under Section 194-IB it is deducted by individuals or HUFs not under audit when monthly rent exceeds ₹50,000.

What is a TDS calculator?

A TDS calculator is a free online tool that works out how much tax must be deducted at source on a payment. This TDS on Rent Calculator applies the correct section (194-I or 194-IB), the right rate and threshold, and shows the deposit deadlines and forms — instantly, with no sign-up.

What details do I need to provide for the calculation of my TDS?

Just a few: the financial year, who is paying the rent (a business/company under 194-I or an individual/HUF under 194-IB), the monthly rent amount, the type of property (building/furniture or plant/machinery), whether the landlord’s PAN is available, and the lease duration. No personal or login details are needed.

How to calculate the TDS amount?

TDS = monthly rent × applicable rate. For example, on rent of ₹75,000 at 10% under Section 194-I, TDS is ₹7,500 per month, so the landlord receives ₹67,500. Enter your figures above and the calculator shows the monthly TDS, the net amount to the landlord and the total TDS over the lease automatically.

What is the rate of TDS on rent?

Under Section 194-I: 10% on rent for land, building or furniture, and 2% on rent for plant, machinery or equipment. Under Section 194-IB (individual/HUF tenants): 2%. If the landlord has no PAN, the rate is 20% under Section 206AA. TDS applies only when monthly rent exceeds ₹50,000.

What is the TDS rate if PAN is not available?

If the landlord does not furnish a PAN, TDS must be deducted at 20% under Section 206AA — higher than the normal 2% or 10%. Under Section 194-IB this 20% is capped at the last month’s rent. Select “No PAN” in the calculator and it applies the 20% rate automatically.

How to calculate penalty on TDS on rent?

If you deducted TDS late, interest is 1% per month; if you deducted on time but deposited late, it is 1.5% per month — charged for every month or part of a month of delay under Section 201. Late filing of the TDS return also attracts a fee of ₹200 per day under Section 234E (capped at the TDS amount). Use the “Estimate interest” option above to calculate it.

How to calculate TDS for buying property from an NRI?

Buying property from an NRI is not covered by the rent sections — it falls under Section 195. TDS is deducted on the sale consideration: about 20% plus surcharge and 4% cess on long-term capital gains (property held over 24 months), or at slab rates for short-term gains. The buyer needs a TAN, deposits the TDS and files Form 27Q. This tool focuses on TDS on rent; for an NRI property purchase, consult a CA and consider a lower-deduction certificate under Section 197.